.png){kind=small}
RoDTEP Scheme: Complete Guide for Indian Exporters
The RoDTEP (Remission of Duties and Taxes on Exported Products) Scheme provides eligible Indian exporters with a benefit for certain embedded taxes and duties that are not refunded through other mechanisms. The benefit is provided through electronic duty credit scrips, subject to the applicable government rules, rates and eligibility conditions.
What is the RoDTEP Scheme?
RoDTEP (Remission of Duties and Taxes on Exported Products) is a Government of India export support scheme for eligible exports. It is intended to remit certain duties, taxes and levies borne on exported products that are not otherwise refunded or credited.
Eligible exporters can receive the benefit through electronic duty credit scrips. These scrips can be used for eligible customs duty payments and may be transferred in accordance with the applicable rules.
Objective of the RoDTEP Scheme
The RoDTEP Scheme is intended to provide remission of certain duties, taxes and levies borne on eligible exported products that are not otherwise refunded or credited. The scheme is designed to help ensure that such embedded costs are addressed through a transparent, rules-based export benefit mechanism.
Key objectives include:
-
Remission of eligible embedded duties, taxes and levies
-
Providing benefits through an electronic and transparent system
-
Supporting eligible exports in accordance with applicable government rules
-
Ensuring the scheme operates within India's international trade commitments
What Taxes and Duties Does RoDTEP Cover?
RoDTEP is intended to provide remission of eligible duties, taxes and levies borne on exported products that are not otherwise refunded or credited through other mechanisms.
The benefit is determined according to the applicable RoDTEP rate and value cap for the relevant product and HS code, as notified by the Government of India.
The exact coverage, applicable rate and value cap can vary by product and may be updated through DGFT notifications.
The RoDTEP benefit is generally determined based on:
-
Applicable 8-digit HS code
-
Notified RoDTEP rate
-
FOB value of the eligible export
-
Applicable value cap, where prescribed
-
Eligibility and other conditions under the prevailing RoDTEP framework
This wording is safer because DGFT's current notification confirms that rates and value caps are tied to the notified Appendix 4R/4RE framework and applicable terms and conditions
How to Claim RoDTEP Benefits (Step-by-Step)
-
Export goods with RODTEP option selected in the shipping bill
-
Shipping bill data is processed on the ICEGATE portal
-
Eligible RODTEP amount is calculated based on HS code
-
Electronic RODTEP scrip (e-scrip) is generated
-
Exporter can:
-
Use the scrip to pay customs duty, or
-
Sell the RODTEP scrip to other importers
-
The entire process is paperless and digital.
RoDTEP Rates and Calculation
RODTEP rates are notified by the government and are generally based on:
-
HS code of exported product
-
FOB value of exports
-
Maximum value cap per unit
Rates may vary from product to product and are subject to revision through DGFT notifications.
Latest RoDTEP Scheme Update
DGFT Notification No. 74/2025-26 dated 31 March 2026 continued the RoDTEP Scheme for eligible exports for a further period of six months, from 1 April 2026 to 30 September 2026. The applicable RoDTEP rates and value caps in force on 31 March 2026 continue during this period, subject to the applicable terms and conditions. Exporters should check the latest DGFT notifications for any subsequent changes to the scheme, eligible products, rates, value caps, and validity period.
-
Rate changes
-
Product coverage
-
Eligibility criteria
-
Validity period
Staying updated helps exporters maximize benefits under the RODTEP scheme.
RoDTEP vs RoSCTL – Key Differences
RoDTEP applies to a wide range of export products, whereas RoSCTL is applicable mainly to apparel and made-ups. Both schemes provide transferable duty credit scrips that can be used for customs duty payment or sold in the open market.